8453-BE-PMT: California Payment Authorization for Business Entities (2025)
California · FTB · Used for tax years 2025
California Form 8453-BE (PMT) authorizes electronic funds withdrawals for business entity tax payments. It records payment amounts, withdrawal dates, and bank account information for 2025 extension payments, 2026 estimated tax and LLC annual tax or estimated fee payments, and spe
Who files this form
This form authorizes electronic funds withdrawals from a business entity’s bank account. It covers corporations, limited liability companies (LLCs), partnerships, and exempt organizations.
The 2025 form includes payment authorizations for:
- Extension payments for taxable year 2025.
- Estimated tax payments for taxable year 2026.
- LLC annual tax or estimated fee payments for taxable year 2026.
- Pass-through entity (PTE) elective tax payments: the 2025 second payment and the 2026 first payment.
The business entity’s representative signs the authorization. The form itself is kept for records, not mailed to the Franchise Tax Board (FTB).
What you'll need
Have the following information ready to complete the form:
- Business entity name and California corporation number, California Secretary of State file number, or federal employer identification number (FEIN).
- Payment amounts and requested withdrawal dates for the applicable payment sections.
- Bank routing number, account number, and account type: checking or savings.
- Business representative’s signature, signing date, and title.
- Electronic Return Originator (ERO) and paid preparer details, as applicable, including signatures, dates, preparer tax identification numbers (PTINs), and firm information.
How to file
Complete the applicable payment sections and enter the bank information in Part V. The business entity’s representative must sign and date the authorization and provide their title.
The Electronic Return Originator (ERO) must obtain the taxpayer’s signature before transmitting the electronic funds withdrawal request to the FTB. The ERO must also provide the taxpayer with a copy of all forms and information that will be filed with the FTB.
Do not mail this form to the FTB. Keep it for your records. The ERO must retain the form for the statute of limitations period and make a copy available to the FTB upon request.
Common mistakes
- Mailing the authorization to the FTB. The form expressly says not to mail it and to keep it for your records.
- Treating future-year payments as installments on a current balance. Part II’s 2026 estimated tax payments are not installments on the current amount a corporation or exempt organization owes. Part III’s 2026 LLC payments are not installments on the current amount the LLC owes.
- Transmitting the withdrawal request before signing. The ERO must obtain the taxpayer’s signature first.
- Using a closed account or an account without enough funds. The FTB may charge a dishonored payment penalty if it cannot deduct the payment for either reason. The taxpayer is responsible for any bank overdraft fees.
Questions people ask
Can I use a checking or savings account?
Yes. Part V lets you select checking or savings and asks for the account’s routing number and account number.
What happens if my withdrawal date falls on a weekend or holiday?
If the requested date falls on a Saturday, Sunday, or holiday, the transfer is authorized for the next business day.
How do I cancel the payment authorization?
The authorization remains in effect unless you contact the FTB to cancel the request.
Does the 2025 form include payments for 2026?
Yes. It includes 2026 estimated tax payments, 2026 LLC annual tax or estimated fee payments, and the first PTE elective tax payment for 2026.